What Is IR35?
IR35 known as the off-payroll working rules can apply if a worker (sometimes known as a contractor) provides their services through their own limited company or another type of intermediary to the client. Although this is new to the Vet industry, IR35 has been around for over 20 years.
You can find more information on IR35 on the gov.uk website.
What Does This Mean For You?
As a veterinary nurse (RVN) or vet, this mostly affects you for working with corporate practices and hospitals across the UK. Almost all of the corporately owned practices across the UK have stopped working with contractors (locums) through limited companies. This means that if you wish to work with them you must do so through their payroll (PAYE) or through an approved umbrella company.
CEST or Check Employment Status for Tax is a tool that practices will use when hiring a locum to check if you (contractor) fall inside or outside IR35. You as the locum can use this tool but please know that the client takes all legal responsibility should you get it wrong which is why corporate companies are saying no to limited companies.
More information on the CEST Tool can be found here.